电子商务应用的发展和企业信息化程度的提高,虽在一定程度上减轻了会计信息分布不对称的问题,为管理者的决策提供了便利。但却随之产生了新的决策瓶颈——会计信息的有效供给和甄别问题。也就是说,虽然会计信息的总量增加了,但对决策有用的、真实可靠的、高质量的、实效性强的会计信息供给并不充分,一般信息使用者如果不具备专业知识又没有专 The development of the application of e-commerce and the improvement of the informatization degree of enterprises have alleviated the problem of asymmetric distribution of accounting information to a certain extent, which has facilitated the managers’ decision-making. However, a new bottleneck in decision-making arises - the effective supply of accounting information and screening problems. In other words, although the total amount of accounting information increased, but the decision-making useful, true and reliable, high quality, effective supply of accounting information is not sufficient, general information users without professional knowledge and no